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which evidences Harry Kayian, Sr.'s consistent intent
to evade payment of taxes over a period of years con-
cluding with the [initial] transfer on August 16, 1992
[sic]. As early as 1986, years prior to the transfer,
Harry Kayian, Sr. had decided not to pay his income
taxes and to take any affirmative steps necessary to
evade such payment, including hiding assets, lying to
his return-preparer and to the government and preparing
and executing false financial statements under oath,
for submission to the government and to the courts.
* * * The [initial] transfer on August 16, 1992 [sic],
was one more step in furtherance of and consistent with
Harry Kayian, Sr.'s intent to evade payment of his
taxes. Petitioners have not shown that Harry Kayian,
Sr.'s "sole intention" in effecting the subject trans-
fers was to provide a legacy for his heirs. Even if
Harry Kayian, Sr. had made the transfers with a desire
to provide a legacy for his heirs, such an intention is
consistent with the proof in this case [sic] of his
actual intent to hinder, delay, or defraud the gov-
ernment's attempts to collect the transferred property
to satisfy his tax liabilities and, [sic] does not
negate the proof of such intent to hinder, delay, or
defraud. Cf. United States v. Southland Corp., 760
F.2d 1366, 1373 (2d Cir.), cert. denied, 474 U.S. 825
(1985) (citation omitted) (in the context of criminal
intent to defraud the government, one cannot escape
liability by showing that the intent to defraud "was
merely incidental to some other action which consti-
tuted the primary motivation").
To support their position about Mr. Kayian, Sr.'s intent in
making the initial transfer, petitioners rely on the testimony of
Ms. Livingston and Mr. Kayian, Jr. Based on the record in these
cases and our observation of those witnesses, we believe that
there are ill feelings and an adversarial relationship between
Ms. Livingston and Mr. Kayian, Jr. We have serious reservations
about the reliability of material aspects of the testimony of Ms.
Livingston and the testimony of Mr. Kayian, Jr., and we shall not
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